The Spreadstream Company is analyzing the differences between the actual results and the budget for the month of October, 2020. The number of units made is the same as those sold. The budgeted values for the month are as follows: Fixed Budget For the Month of Octoba 2020 Sales revenues $4,000,000 $ 100.00 unit 40,000 units (sets) soll Direct material purchases $ 882,000 $ 18,00 kg 49,000 kg Drect material usage (standard 1.2 kg unit) $ 864.000 $ 18,00 kg 48,000 kg Drect labour cost (standard: 0.6 DLH/ unit) $ 720.000 $ 30.00 DIH 24.000 DLH Variable overhead $360,000 $ 15.00 DLH 24,000 cost driver. DLH Fred over head $ 320,000 $ 8.00 40,000 units (sets) sold The actual amounts for the month are as follows: Actual Amounts For the Month of October 2020 Sales reveries $4,120,500 $ 102.50 unit 40,200 units (sets) Direct material purchases $912,500 $18.25 kg 50,000 kg Drect material usage WIP $ 885,125 5 18.25 ke 48.500 kg Direct labour cost $ 722 370 $29.85 DLH 24.200 DLH Varable overhead 5 369.050 $ 15.25 DLH 24,200 cost driver DLH Fred over head $ 316,500 $17.87 40.200 units (sets) sold After creating a flexible budget to account for the production difference, you are tasked with answering the following questions about the variances and whether they are favourable (F) or unfavourable (U). unt 4. What is the Direct Labour Efficiency Variance? Choose... - 6. What is the Variable MOH Efficiency Variance? Choose... 3. What is the Direct Labour Rate Variance? Choose... + 2. What is the DM Quantity Variance? Choose... + 7. What is the Fixed MOH Cost Variance? Choose... - 1. What is the Direct Material Purchase Price Variance? Choose... 8. What is the Fixed MOH Production-Volume Variance? Choose... - 5. What is the Variable MOH Spending Variance? Choose